Tax return 2009: do I have to complete and file the tax return 2009 if I launch my business per end of year?
If you launch your business (GmbH or AG) in the second half of the year, you will receive a tax return at the beginning of 2010.
Basically, you have two options:
1. Send back the tax return with the note “no sales yet” (German: “noch keine Umsätze”).
You are allowed to do this if your business had very little or no revenue at all in 2009. The tax offices accept and take note of this procedure in practice.
2. Make a long business year
In your first business year, you are basically allowed to make an “extended business year”. This year may not exceed 18 months; for instance November 1st 2009 – December 31st 2010. In this case, a writing (or a call) to the tax office telling that you are going for an extended business year will do.
Preferably you establish the foundation of your company with STARTUPS.CH. STARTUPS.CH will provide you with professional guidance before and after the foundation.
Here you will be able to apply for a counselling interview and to request free documentation.
